行业文学的价值内涵与发展现状评述——以税收文学为例

Review of the Value Connotation and Development Status of Industry Literature: a Case Study of Taxation Literature

文学起源于人的生产劳动,行业写作现象照应文学“初心”,给予行业人以精神支撑,发挥着不可忽视的文化涵养作用。以税收文学为例,其有着悠久的创作历史,并在新的时代背景下取得长足的进步。税收文学满足税务人的精神诉求、回应社会关注期待,对弘扬中国税务精神、提升税务文化软实力都有着重要意义。

Literature originates from people productive labor of,and the phenomenon of industry writing refers to the"initial mind"of literature,which gives spiritual support to the people in the trade and plays an important role in cultural conservation.Taking tax literature as an example,it has a long history of creation and has made great progress in the new era.It is of great significance to meet the spiritual demands of tax practitioners and to respond to social concerns and expectations in order to carry forward the Chinese tax spirit and enhance the soft power of tax culture.